The following chapters describe how to submit ESEF reports to national authorities, called Official Appointed Mechanisms (OAMs, e.g. business registers or financial market authorities). Please note, that even if the ESEF RTS is similar in all EU countries, there might be additional rules in each individual country. Please check your local requirements before publishing an ESEF report. Below are some general rules and explanations how to do it. Please note, that AMANA is not responsible for the content and integrity of the report itself.
Please check the following list before sending any ESEF report to your auditor or a national authority (OAM) to avoid rejection of the ESEF report. Click here to download the ESEF Report Publication Checklist.docx.
The general process of creation and publication of ESEF reports depends on your local requirements. In many countries ESEF reports are subject to the annual audit, so it might be required to include the auditors opinion together with the published documents. However, this auditors opinion must usually include a comment on the ESEF report itself, which makes it impossible to change it after getting the auditors opinion - it's not recommended to change the files that have been mentioned in the auditors opinion at all.
In order to compile multiple report parts into a single XHTML file, the XBRL Tagger offers the possibility to merge documents into a single ESEF report package. In some countries (like Germany) it is still required to publish the audited financial statements as PDF together with the ESEF report.
Even if the iXBRL file is a single XHTML file, only publishing or submitting this file is not enough. Instead, a full report package must be published. The following table describes the folder structure and documents that must be published as an ESEF report package, where company is used as a short name placeholder for the reporting entity. The indentation represents the folder hierarchy.
A root ZIP file, considered as the report package.
Must have the same name then ZIP file, no other folder/file allowed in this level.
A folder containing technical meta-data for XBRL software in order to lead the report correctly.
Metadata of the report package
Technical metadata to redirect URLs to the taxonomy extension below.
Taxonomy extension of the report
Year to indicate the reporting period.
Contains the company specific taxonomy.
Calculations of the tables
Dimensions (e.g. Changes in Equity)
Labels where "en" represents the report language.
The visual grouping of tagged items
The reports folder, containing one ore more tagged or non-tagged XHTML files. It is not allowed to provide previewer (script) files together with the final report package.
The report itself can be opened in a web browser. At least one XHTML must exist.
Any other additional XHTML file. All files in the reports folder are considered as a document set.
* This file is not mandatory. It represents any additional XHTML file that is part of the ESEF report. There is neither a requirement to have every part of the report as a separate XHTML file, nor to have a single XHTML file.
After the report has been published without the previewer via your national OAM, you might want to consider publishing the xhtml-report including the previewer on your own website, to provide additional value for your users. To make this possible, some technical issues need to be considered. Please link this page to your website-administrator.
The content-type for the hosted xhtml file has to be set to "application/xhtml+xml" in order for the previewer script to work properly: